Assessment
Property Assessments
The Assessment Department establishes and maintains property valuations (assessments) for all property within Flagstaff County for the purposes of distributing annual property taxes. We provide annual valuations for approximately 8,400 County properties and 460 additional properties for contracted services to the Villages of Galahad and Strome.
Municipal Assessment continues to evolve with increased computer automation and more monitoring by Alberta Municipal Affairs auditors. Provincial statutes and regulations dictate how properties in Alberta are to be valued for property tax purposes (i.e. assessed). Assessed values are changed each year. Property assessments are based on values from the previous year (i.e. in 2010, the assessments are based on 2009 values).
Many property types, such as Residential property (including farm residences) are assessed at market value. Market value is the probable price a property might reasonably be expected to sell for if sold by a knowledgeable, willing seller to a willing buyer after appropriate time and exposure in an open market. The two common methods of determining market value are: 1) sales comparison approach, and 2) cost approach. In determining market values it is important that the assessor have up to date accurate information on sales transactions. If you have recently purchased a property within Flagstaff County, please take the time to fill out a Sales Verification form (available at the County office or on this website) and fax or mail it to the Flagstaff County - Assessment Department (see address at the end of this segment).
Other property types are assessed using rates and methods as regulated by the Alberta Legislature. These are referred to as “regulated properties” and are comprised of the following four property types:
Farmland: Agricultural land used for farming operations is valued based on potential productivity. The best farmland in Alberta can be assessed at no more than $350 per acre.
Machinery and Equipment: Examples include Oil and Gas processing equipment such as compressors, separators, dehydrators, etc., as found in refineries, gas plants, battery sites and chemical plants. Machinery and equipment is valued using regulated rates or actual cost.
Linear Property: These are properties such as pipelines, power lines and telephone systems that are assessed using regulated rates by the Assessment Services Branch of Municipal Affairs.
Railway Property: Consists of railway track (trackage) and right of way. These are valued at a regulated fixed dollar amount per kilometer based on annual tonnage transported on the right of way.
As mentioned above, farmland assessments are based on a provincially regulated rate that is not tied to the market value and this regulated value has not changed for many years. Although farmland market values continue to increase, this does not affect the assessed value of farmland, therefore farmland assessments in the County have maintained a relatively consistent assessment base which represents a smaller and smaller percentage of total assessment.
Residential property market values continued to increase slightly due to actual physical growth (i.e. development) and increased inflation (market value, costs of construction materials, labour and servicing) for the 2010 tax year (2009 assessment year). The average residential acreage assessment for all types of residential homes (including any assessable outbuildings) is $178,000 and the average residential acreage assessment for the average / modern bungalow (including any assessable outbuildings) is $264,000.
As noted in the above chart, overall assessment growth was negative due to decreased activity in the oil & gas sector coupled with regulated assessment rates (determined by Alberta Municipal Affairs) for these specialty properties seeing significant decreases province wide. As the industrial development, primarily oil & gas sector, saw decreased assessments, this substantially affected the taxable assessment base. Non-Residential, Linear and Machinery & Equipment assessments make up approximately 73% of the taxable assessment base, as seen in the chart below.
We will be completing residential inspections in ranges 14, 13 and 12; with the remaining ranges 11, 10 and 9 being done in 2011. These residential inspections are usually carried out during the spring and summer months. The assessor will be updating the property information and may require information from property owners. In some cases a door hanger (call back card) will be left on the door of the residence or improvement in question. Please contact the assessor at the indicated phone number so as to avoid an assessment estimate based on an exterior inspection.
Assessment Complaint and Appeal System
To ensure that property owners have a voice in the property assessment system, the Municipal Government Act has set out a complaints and appeals system for property owners who have concerns about their assessment. The process was reviewed and changed in 2009 and now involves two assessment review boards, divided by complaint types. Complaints of residential properties with 3 or less dwelling units or farmland are to be heard before the Local Assessment Review Board (LARB) and assessment complaints on non-residential properties and residential properties with 4 or more dwelling units will be heard by the Composite Assessment Review Board (CARB).
The first step an assessed person should take if he or she believes his or her property assessment is unfair or inaccurate is to contact the assessor. The assessor can be reached by calling the County office at 780-384-4100. The assessor may request to inspect the property to determine if an error was made. If the assessor agrees that the original notice is not accurate, a corrected notice may be issued. If the assessor and the property owner cannot come to an agreement, the property owner may begin the formal complaint process by filing a complaint. Complaint forms for this process can be retrieved from the County office or this website Assessment Review Board Complaint Form
The deadline for filing a complaint is noted on the tax notice. The fee schedule per property type is also noted on the tax notice. Please note that complaints about taxes and tax rates are not valid reasons for an appeal. Assessment review boards cannot change the tax rates or the services provided by the County. When filing a complaint, follow the instructions on your tax notice, and fill out a complaint form.
You can either deliver the completed form in person, by fax or by mailing it to the Flagstaff County office, Chief Administrative Officer, at the following:
In Person: 4902 50th Street - Sedgewick, AB
Mail: Flagstaff County, Assessment Department, Box 358, Sedgewick, AB T0B 4C0
Fax: (780) 384-3635
** Note that if any changes occur to your property (i.e. building removal, renovations, taxable status, etc.) please notify the County.
Tax agent, anyone or otherwise acting on your behalf for Assessment complaints must fill out this form. Click here Assessment Complaints Agent Authorization Form
If you have any questions regarding Assessment, please contact the Assessment Department at:
Amy Barnes
Assistant Assessor
(780) 384-4132 direct line
(780) 384-3635 fax
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